Bibliographic citations
Gallegos, M., Rayo, Y. (2018). Tratamiento de detracciones del IGV y los riesgos en las obligaciones tributarias de los proveedores de la municipalidad distrital de Quellouno la Convención - Cusco periodo 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1567
Gallegos, M., Rayo, Y. Tratamiento de detracciones del IGV y los riesgos en las obligaciones tributarias de los proveedores de la municipalidad distrital de Quellouno la Convención - Cusco periodo 2015. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/1567
@misc{sunedu/3666450,
title = "Tratamiento de detracciones del IGV y los riesgos en las obligaciones tributarias de los proveedores de la municipalidad distrital de Quellouno la Convención - Cusco periodo 2015.",
author = "Rayo Laupa, Yhasmani",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
The research work is born due to the existence of inopportune payments in the account deductions of the suppliers, without taking into account policies and procedures to carry out a good management of its activities, working in an empirical way, and what makes it vulnerable to substantial changes in your environment. For this reason, the main objective of this study is to determine the tax risks generated by the payment of the IGV deferral payments by the Quellouno District Municipality to the suppliers in the fulfillment of the tax obligations. To achieve this study, a diagnosis of the tax obligations has been made, informing the level of compliance with the formal and substantial obligations, having as its population 60 cases of detractions that occurred in the period 2015. The present research work, according to Hernández, Fernandez and Baptiste (2014), is Quantitative Approach, since it used the data collection to test hypotheses based on numerical measurement and statistical analysis, in order to establish patterns of behavior and To prove theories already expressed previously. Also, the present study is of Descriptive scope where it will be sought to specify the properties, characteristics and profiles of people, groups, communities, phenomena, objects; That is, they only intend to measure or collect the information independently or jointly about the concepts or variables to which they refer. It is descriptive and explanatory in scope, as it seeks to establish the causes of the events or phenomena of which I study. The present research is of non-experimental Cross-Cutting Design, since the research will be done without deliberately manipulating the variables, ie it is a study where I do not intentionally vary the independent variable for its Effect on the other variable. What is done in this research is to observe the phenomena as they occurred in their natural context, to later analyze it, for which data collected in a unique moment is therefore cross-sectional. Coming to the following conclusions: The characteristics that the system of detractions of the IGV in the fulfillment of the tax obligations in the District Municipality of Quellouno the Convention - Cusco period 2015 are 58.3%. It is considered as regular. The tax risks that the formal obligations generate to the suppliers in the fulfillment of the tax obligations the delay of payment of IGV detractions by the Municipal District Quellouno the Convention - Cusco period 2015 are 35%. The tax risks that the substantial obligations generate to the suppliers in the fulfillment of the tax obligations the delay of payment of IGV detractions by the Municipality of Quellouno the Convention - Cusco period 2015 are 75%. The tax risks that generate to the suppliers in the fulfillment of the tax obligations the delay of payments of tax deduction of IGV by the Municipality of Quellouno the Convention - Cusco period 2015 are implications in the formal, substantial tax obligations to the suppliers in The withdrawal payments at the Banco de la Nación. With the development and implementation of this control it will be possible to have a better management and control of the payment of the drawdowns, in order to achieve a greater efficiency in the payment of taxes as well as in their declaration of the same.
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